doctrine in a very specific age, namely, between the 19th and the 20th century, which in fact, devoid of any accounting … faced with the need to properly develop the problem of accounting valuations, thought that it was appropriate to rely on … exchange value. At the dawn of the 20th century, the Italian accounting doctrine began to wonder about a subject that was …

To be useful for decision-making accounting information needs to be of high quality. This article examines how tax … accounting rules may impact the accuracy and reliability of the information contained in financial statements. The simulation … model reveals that significant distortions occur in accounting information due to the choice of depreciation period and …

International Accounting Standard (IAS) 1 – Presentation of Financial Statements contradicts International Accounting … international accounting standards and clearly specifies investors, creditors and lenders as principal users of financial statements …